MOBIL OIL CORP., Atlantic Richfield Co., United Refining Co., Inc., and Gulf Oil Co., Chevron U.S.A. Inc., Amoco Oil Co., Texaco Inc. and Exxon Corp., Plaintiffs-Appellees,
v.
James H. TULLY, Jr., Thomas H. Lynch, and Francis Koenig, Constituting the New York State Tax Commission; Robert Abrams, Attorney General of the State of New York; and James L. LaRocca, Commissioner of the New York State Energy Office, Defendants-Appellants.
NEW ENGLAND PETROLEUM CORP., Plaintiff-Appellee,
v.
James H. TULLY, Jr., Commissioner of Taxation and Finance of the State of New York, and Robert Abrams, Attorney General, State of New York, Defendants-Appellants.
AMERADA HESS CORP., Plaintiff-Appellee,
v.
James H. TULLY, Jr., Thomas H. Lynch and Francis Koenig, Constituting the New York State Tax Commission; Robert Abrams, Attorney General of the State of New York, and James L. LaRocca, Commissioner of the New York State Energy Office, Defendants-Appellants.
United States Court of Appeals, Second Circuit.https://leagle.com/images/logo.png
Argued October 30, 1980.
Decided January 28, 1981.
Attorney(s) appearing for the Case
Thomas R. Trowbridge, III, New York City (Donovan, Leisure, Newton & Irvine, New York City, John M. Freyer, Bond, Schoeneck & King, Syracuse, N. Y., of counsel), for plaintiffs-appellees Mobil Oil Corp., Atlantic Richfield and United Refining Co.
Edward F. Gerber, Syracuse, N. Y. and Arthur C. Vangeli and Sydney M. Avent, Philadelphia, Pa., of counsel, for Gulf Oil Corp.
George Weisz, New York City (Cleary, Gottlieb, Steen & Hamilton, New York City, James C. Blair, New York City, Warner Bouck, Bouck, Holloway & Kiernan, Albany, N. Y., of counsel), for plaintiff-appellee New England Petroleum.
Stanley D. Robinson, New York City (Kaye, Scholer, Fierman, Hays & Handler, New York City, William L. Allen, Jr., Hancock, Estabrook, Ryan, Shove & Hust, Syracuse, N. Y., of counsel), for plaintiff-appellee Amerada Hess Corp.
Edward Costikyan, and Simon H. Rifkind, New York City (Paul, Weiss, Rifkind, Wharton & Garrison, New York City, of counsel), for defendants-appellants Tully, Lynch and Koenig.
Shirley Adelson Siegel, Sol. Gen., State of New York, Albany, N. Y., of counsel, for Robert Abrams and defendant-appellant LaRocca.
Before MULLIGAN and VAN GRAAFEILAND, Circuit Judges, and WERKER, District Judge.
United States Court of Appeals, Second Circuit.
MULLIGAN, Circuit Judge:
On June 18, 1980, New York Governor Hugh Carey signed into law two bills, Senate Bills 10188 and 10261, which created a new Section 182 of the New York Tax Law and established a 2% tax on the "gross receipts" of oil companies doing business in New York. 1980 N.Y. Laws, ch. 271, 272 (N.Y.Act); N.Y.Tax Law § 182 (McKinney Supp.1980). The express purpose of the tax is to raise additional revenue to aid the State's ailing public transportation...
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